The Council Tax (Administration and Enforcement) (Amendment) (England) Regulations 2013

JurisdictionUK Non-devolved
CitationSI 2013/590
Year2013

2013 No. 590

Council Tax, England

The Council Tax (Administration and Enforcement) (Amendment) (England) Regulations 2013

Made 12th March 2013

Laid before Parliament 15th March 2013

Coming into force 10th April 2013

The Secretary of State, in exercise of the powers conferred by sections 18 and 113(1) and (2) of, paragraph 15A of Schedule 2 to, and paragraph 6 of Schedule 3 to, the Local Government Finance Act 19921, makes the following Regulations:

S-1 Citation, commencement and application

Citation, commencement and application

1.—(1) These Regulations may be cited as the Council Tax (Administration and Enforcement) (Amendment) (England) Regulations 2013 and shall come into force on 10th April 2013.

(2) These Regulations apply in relation to England only.

S-2 Amendment of Council Tax (Administration and Enforcement) Regulations 1992

Amendment of Council Tax (Administration and Enforcement) Regulations 1992

2.—(1) The Council Tax (Administration and Enforcement) Regulations 19922are amended in accordance with paragraphs (2) to (7) below.

(2) In regulation 1(2) (citation, commencement and interpretation)—

(a)

(a) after the definition of “business day” insert—

““council tax offence” has the same meaning as in the Detection of Fraud Regulations;”;

(b)

(b) after the definition of “demand notice regulations” insert—

““Detection of Fraud Regulations” means the Council Tax Reduction Schemes (Detection of Fraud and Enforcement) (England) Regulations 20133;””.

(3) After regulation 5 (information as to deaths) insert—

S-5A

Purposes for which a Revenue and Customs official may supply information

5A. The purposes prescribed under paragraph 15A(1) of Schedule 2 to the Act are—

(a) making a council tax reduction scheme;

(b) determining a person’s entitlement or continued entitlement to a reduction under a council tax reduction scheme;

(c) preventing, detecting, securing evidence of, or prosecuting the commission of, a council tax offence.

S-5B

Purposes for which information supplied under paragraph 15A may be used

5B. The purposes prescribed under paragraph 15A(3) of Schedule 2 to the Act are any purposes connected with—

(a) making a council tax reduction scheme;

(b) determining a person’s entitlement or continued entitlement to a reduction under a council tax reduction scheme;

(c) preventing, detecting, securing evidence of, or prosecuting the commission of, a council tax offence;

(d) any proceedings before the Valuation Tribunal for England4in connection with a reduction under a council tax reduction scheme.

S-5C

Purposes for which information supplied under paragraph 15A may be supplied

5C. The purposes prescribed under paragraph 15A(4) of Schedule 2 to the Act are—

(a) making a council tax reduction scheme;

(b) determining a person’s entitlement or continued entitlement to a reduction under a council tax reduction scheme;

(c) preventing, detecting, securing evidence of, or prosecuting the commission of, a council tax offence.”.

(4) In...

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